Definitions in provisional assessment regulations clarify roles and defer undefined terms to the enabling Customs Act. Definitions for the finalisation of provisional assessments specify that Act means the Customs Act, 1962; Board means the Central Board of Indirect Taxes ... Summary
Definitions in provisional assessment regulations clarify roles and defer undefined terms to the enabling Customs Act.
Definitions for the finalisation of provisional assessments specify that Act means the Customs Act, 1962; Board means the Central Board of Indirect Taxes and Customs; and proper officer means the Deputy Commissioner or Assistant Commissioner of Customs, and that terms not defined in these regulations take the meanings given in the Act.
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